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	United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Moss Rid UK Ltd v Revenue & Customs [2008] UKVAT V20845 (24 October 2008) URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20845.html Cite as: [2008] UKVAT V20845

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20845

LONDON TRIBUNAL CENTRE Reference No: LON/08/1666

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Appellant/Applicant

Respondents

MOSS RID UK LIMITED Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: JOHN F AVERY JONES CBE (Chairman)

K S GODDARD MBE

Sitting in public in London on 22 October 2008

DIRECTION

under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

AND UPON HEARING Mrs P Crinnion for the Respondents the Appellant having asked the Tribunal to hear the appeal in its absence

AND THIS TRIBUNAL having heard this appeal under Rule 26(2) and having announced its decision

AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 as amended that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules

THIS TRIBUNAL FINDS THAT the Appellant does not have a reasonable excuse for the default in period 03/08

AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

AND that there is to be no direction as to costs

John F Avery Jones

Chairman

Release Date: 24 October 2008

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